La. Revenue and Taxation § 47:4352
Current with changes from the 2024 Legislative Session
There is hereby established a program to implement the exemption provided by Article VII, Section 21(L) of the Constitution of Louisiana. The program shall be implemented and administered by the Department of Economic Development, which shall adopt and promulgate such rules as are necessary for the administration of the program in compliance with the Administrative Procedure Act except that the department may promulgate such rules only after approval of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs meeting jointly within sixty days of publication of such proposed rules in the Louisiana Register.
La. Revenue and Taxation § 47:4352